Any business transactions conducted by a specific company or organization, require registration of primary documents.This tells us the Federal Law "On Accounting" (Article 9).His position is provided such a document - a credit order.All goods receipts should be issued this particular paper.
However, there is a simplified version of the posting when an incoming order is not required.Rather, it is simply replaced with the stamp of the organization.He put on the invoice, bill or other paper which might be filed by the supplier.Of course, the image must contain the same details as the document in question.Thus, the responsible employee of the recipient companies is required to fill all the necessary details of the said die.It should be noted that these documents have the same effect as a pay-in slip.
If a legal person, other than trading, has engaged in any activity, the prihodovanie and receiving goods subject to a similar design (as is the case with the materials).Such persons can act, for example, manufacturing enterprises, the structure of which has its own trading division.If so, the credit order in the case of receipt of the goods is made in any case.Alternatively, the provider on documents stamped and everything happens according to the scheme described above.Of course, such a course of action is completely unacceptable for purely commercial organizations.
Where the pay-in slip should be, but about him at the time did not care, it is considered a flagrant violation.Firstly, on the organization may impose a fine.If you still find that special was understated the tax base, the amount of sanctions applied will consist of calculating the 10% of the tax, which has not been paid.In addition, it is likely that the lack of necessary documentation (primary) lead to a denial of the deduction of input value added tax on goods or materials.
There are also such a thing as a customs receipt.Its use in the Russian Federation provides for the payment of the registration of a number of citizens of similar payments.In particular, these include: fees for the issuance of the qualification certificate and license (or restoration of their actions), the fee for registration, storage and maintenance of any goods, the provision of data information and consultation, participation in auctions.And if there is a cargo declaration (Customs), the said document is not used.Each TPO is made from a special type of carbonless paper.Of course, it refers to the forms of strict accountability, are "suddenly lose" is not recommended.Despite the fact that the document presented three sheets (book) when filling can not be enough space.In this case, you will need additional filling sheets.By the way, filled TPO can only official who is compulsorily provides each copy of the document not only signed, but also the seal.
